Taxation of income from self-employment in the Republic of Croatia

Porez na dohodak je izravni porez, odnosno porez koji se nameće izravno na dohodak osobe ili domaćinstva koji bi trebali snositi porezni teret. Porez na dohodak jedan je od najsloženijih poreza. On na strani države pretpostavlja postojanje dobro organizirane, sposobne poreze uprave, a na strani poreznih obveznika relativno velik stupanj spremnosti na suradnju kao i dobro organiziran sustav evidencije podataka potrebnih za utvrđivanje tog poreza. U Republici Hrvatskoj koristi se progresivni sistem oporezivanja dohotka. Izvori dohotka su primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i drugih primitaka. Dohotkom od samostalne djelatnosti smatra se dohodak od obrta i s obrtom izjednačenih djelatnosti, dohodak od slobodnih zanimanja i dohodak od poljoprivrede i šumarstva. Dohodak od samostalnih djelatnosti je razlika između poslovnih primitaka i poslovnih izdataka nastalih u poreznom razdoblju. Cilj ovog rada je istražiti i pojasniti oporezivanje dohotka građana od samostalne djelatnosti u Republici Hrvatskoj.Income tax is a direct tax, ie a tax that is imposed directly on the income of a person or household that should bear the tax burden. Income tax is one of the most complex taxes. It presupposes the existence of a well-organized, capable administration tax on the part of the state, and a relatively high degree of willingness to cooperate on the part of taxpayers, as well as a well-organized system of records of data needed to determine that tax. Croatia uses a progressive income taxation system. Sources of income are receipts from self-employment, self-employment, property and property rights, capital and other receipts. Income from self-employment is considered to be income from crafts and activities equated with crafts, income from free professions and income from agriculture and forestry. Income from self-employment is the difference between operating income and operating expenses incurred in the tax period. The aim of this paper is to investigate and clarify the taxation of citizens' income from self-employment in the Croatia